Other

Motor vehicles for goods transport, other types

DGFT CLEARANCE

HSN 8704 90 19 (Other motor vehicles for the transport of goods) is subject to ITC (HS) import policy conditions administered by the Directorate General of Foreign Trade (DGFT) under Chapter 87. New vehicles must satisfy Policy Conditions 2, 7 and 9 of Chapter 87; used and second-hand vehicles are governed by Policy Condition 1, with exemptions available under Policy Conditions 3, 4, 5, 6 and 11.

What this is

HSN code

8704 90 19

Chapter

87 · Vehicles other than railway or tramway rolling-stock; parts and accessories

Primary regulator

DGFT · ITC (HS) import policy conditions, Chapter 87

Customs documentation

Policy condition compliance from DGFT
Vehicle registration compliance from Ministry of Road Transport
Import Licence from DGFT

Compliance steps

1
Determine whether the vehicle is new or used before filing the bill of entry. New vehicles must satisfy ITC (HS) Policy Conditions 2, 7 and 9 of Chapter 87; used or second-hand vehicles are subject to Policy Condition 1. Review Policy Conditions 3, 4, 5, 6 and 11 to confirm whether an exemption applies to the specific import category.
ITC (HS) 2022 Policy Conditions 1, 2, 7 and 9 of Chapter 87; exemptions under Policy Conditions 3, 4, 5, 6 and 11
2
Where the vehicle is imported by a manufacturer, their Authorised Representative, or an organisation or citizen for personal use, demonstration, testing, research or scientific use, ensure vehicle registration complies with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018. Cite Policy Condition 12 and GSR 870(E) dated 13-09-2018 in the customs declaration.
GSR 870(E) dated 13-09-2018, Ministry of Road Transport and Highways; DGFT Notification 14/2015-20 dated 28-08-2019; Policy Condition 12 of Chapter 87

A word of counsel

The most common error on this tariff line is misclassifying a used vehicle as a new one — or vice versa — at the bill-of-entry stage, triggering the wrong Chapter 87 policy condition. The two regimes carry materially different licence and compliance requirements, and a misdeclaration exposes the importer to customs duty short-recovery, detention, and ITC (HS) policy enforcement by DGFT. Confirm the vehicle's year of manufacture and prior-registration history against the commercial invoice and certificate of origin before the bill of entry is filed.

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Frequently asked

Does HSN 8704 90 19 require BIS certification?

No, this tariff line is not covered by a BIS Quality Control Order. Import is governed by the ITC (HS) import policy conditions of Chapter 87 administered by the Directorate General of Foreign Trade, with new vehicles subject to Policy Conditions 2, 7 and 9 and used vehicles subject to Policy Condition 1.

Which policy conditions provide exemptions for imports under HSN 8704 90 19?

Policy Conditions 3, 4, 5, 6 and 11 of Chapter 87 set out applicable exemptions; the importer must identify the relevant exemption category and document eligibility at the bill-of-entry stage.

Do vehicles imported for demonstration, testing or research use face the same registration requirements as commercial imports?

Yes. Vehicles imported by manufacturers, their Authorised Representatives, or organisations and citizens for personal use, demonstration, testing, research or scientific use must comply with the Central Motor Vehicles (Eleventh Amendment) Rules, 2018 under Policy Condition 12 and GSR 870(E) dated 13-09-2018.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.